Divisional Officer Accounts

Accounts of Divisional Officers

• The chapter covers the accounts of divisional officers

Introduction

• The cash and stock accounts for a divisional office are closed on the last working day of the calendar month.
• The Transfer Entry Book for a month is closed soon after the month ends, after all transfers for establishment, tools, plant, and supervision charges are made.
• The transfer entry for levy percentages, audit, and pensionary charges is done via a single order from the Divisional Officer in Form C.P.W.A 62.
• The Divisional Accountant scrutinizes the division's cash and stock accounts and transfer transactions before they are put into registers, schedules, and the Monthly Account.
• The Divisional Officer ensures that the Divisional Accountant examines claims in bills presented for direct payment at the Pay and Accounts Office.
• The Divisional Officer should seek expert advice and help from the Divisional Accountant on personal claims of government servants.
• If doubt exists, advice from the Chief Controller of Accounts through their Pay and Accounts Officer should be sought.

Scrutiny of Accounts

• The Divisional Accountant examines Sub-divisional Officers' account returns to ensure:
• They are complete
• Sums receivable are realized and remitted to the Divisional cash Chest
• Bills that the S.D.O. prepares/submits follow applicable rules, sanctions, and appropriations
• It is not essential for the Divisional Accountant to personally check arithmetical accuracy of all bills but they are responsible for efficient checks under supervision
• The Divisional Accountant checks daily transactions recorded in the divisional office's cash and stock accounts.
• Initials are affixed with the date on the day's final transaction entry in the divisional cash book/stock accounts as a check verification.
• Every payment should be recorded with a receipt to prevent duplicate claims against the Government, and if it is a refund, the amount should be correctly refundable to the payee.
• The Divisional Accountant is responsible for noting every order or sanction affecting expenditure in a suitable register, preferably one that allows easy monitoring of incurred expenditure.
• General sanctions to estimates and appropriations for works are noted in the Register of Works in Form C.P.W.A 40.
• Sanctions for fixed charges of a recurring nature are entered in the Register of Sanctions to Fixed Charges, Form C.P.W.A 58.
• Sanctions to special payments chargeable to the accounts of works can be found in Form C.P.W.A 59, Register of Miscellaneous Sanctions.
• Forms C.P.W.A 58 & 59 can be used for sanctions to contingent expenditure not accounted for in the Monthly Account, but separate register pages should be set aside.
• Sanctions to estimates for works should be in the Register of Works.
• A collective register of all sanctioned estimates should be maintained as prescribed by the Government.
• If multiple divisions' disbursing officers operate against a single sanction, the Superintending Engineer's orders or a higher authority is needed.
• It is advisable to have a separate working estimate or sanction for each disbursing officer for accounting purposes where transactions should ideally be independent and related to a joint project.
• If the above is not possible, special arrangements must be made to check total expenditure against the sanction.
• The Divisional Accountant ensures expenditure within the Divisional Officer's sanctioning competence is not bypassed by subordinate officers.
• All such expenditure needs to be brought to the Divisional Officer's notice.
• Works expenditure is checked against estimates to ensure charges align with the intended project objectives.
• The Divisional Accountant is responsible for checking the expenditure with the estimated quantity of work to be completed, the sanctioned rate, and the sanctioned cost, so that deviations from the sanctioned estimate can be highlighted.
• When a recovery is ordered but cannot be tracked through a regular account, it is noted in a register of recoveries in Form C.P.W.A 95, to record the amount recovered and ensure orders are followed.
• Reductions in works expenditure are permissible for recoveries like sale proceeds from surplus materials if estimates do not allow savings for such recoveries.
• The amounts are not available for excess expenditure of the approved estimate as the Divisional Accountant must ensure authorized expenditure isn't exceeded without permission of an officer with said competency, or surplus receipts aren't improperly used.
• The Divisional Officer needs to be notified to get orders on all deviations from the provision for such credits in the estimates of works.
• Savings from the abandonment of certain works should not be used for unauthorized expenditure.
• After verification, every voucher is marked "checked" with the Divisional Accountant's dated initials.
• Vouchers not required with the Monthly Account should be marked “Cancelled” by perforating or endorsing and kept for audit purposes.
• Vouchers involving contingencies not exceeding one thousand rupees are dealt with as indicated in the disbursing officer’s certificate.
• Stamps on vouchers should be properly canceled to prevent reuse, while avoiding destroying payee acknowledgement.
• Vouchers related to the new supplies of tools and plant should list the month against accounts which the articles acquired were brought on Form C.P.W.A 13, Tools and Plant Received Sheet.
• The results of examining accounts and returns like 'Stock and Sale Account (Form C.P.W.A 19)' and ‘Material at site Account (Form C.P.W.A 35)' from Sub-divisional Officers, should be communicated to them in cases where information or corrections are needed.
• The procedure to be observed may be prescribed by the Divisional Officer.
• Records linked to examination results should be available for Inspecting Officers/Audit Officers during an audit for review.

Settlement of Accounts with Banks

• Public Works Division's remittances into the accredited Bank, as well as cheques drawn on them, will be accounted for under the Sub-heads “Remittances into Bank” and “Public Works Cheques” respectively below the Minor Head “102 – Public Works Remittances” subordinate to Major Head “8782 – Cash Remittances”.
• Transactions between officers rendering accounts to the same Accounts Officer are entered in the "Schedule of Reconciliation of Cheques & Remittances (Form C.P.W.A 51 of CPWA Code)".
• The Dealing Branch of the accredited Bank will prepare daily Payment and Receipt Scrolls in quadruplicate separately for each Divisional Officer.
• The Dealing Branch of the Bank will send payment scrolls and Receipt Scrolls in duplicate along with Paid Cheques/Challans to the designated Focal Point Branch of the Bank.
• The mentioned Bank Scrolls without Paid Cheques/Receipted Challans is sent to the Divisional Officer by the Dealing Branch.
• The fourth copy of the Scrolls shall be kept by the Dealing Branch.
• No document is sent to the Division's Pay and Accounts Officer by the Dealing Branch of the accredited Bank.
• The Dealing Branch will prepare Payment/Receipt Scrolls daily in quadruplicate.
• These scrolls, with Paid Cheques/Receipted Challans should be sent to its Focal Point Branch, and the third copy without the supporting documents is sent to the Divisional Officer.
• The Focal Point Branch of the accredited Bank State Bank of India, with Bank Scrolls and related instruments, will prepare a “Main Scroll” in triplicate division-wise.
• Two copies of the “Main Scroll”, supported by original Scrolls with Paid Cheques/Receipted Challans, are transmitted from the Dealing Branch to the Division's Pay and Accounts Officer daily.
• Original “Main Scroll” is kept for their own record-keeping.
• The Pay and Accounts Officer of the Division concerned will return the second copy of the “Main Scroll” duly certified to the Focal Point Branch in 24 hours, after verifying related documents of the Paid Cheques/Receipted Challans.

Adjustment of Payment Scroll

• P.A.O. of the Division concerned will afford Minus Credit to Sub-head "Public Works Cheques” under the Minor Head “102-Public Works Remittances” below the Major Head “8782 – Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer" per Contra Credit to Minor Head "108-Public Sector Bank Suspense" below the Major Head “8658 Suspense Accounts."
• The credit under Minor Head “108 – Public Sector Bank Suspense” below the Major Head “8658 – Suspense Accounts” will be cleared by the Principal Accounts Officer of the Ministry of Urban Development by Minus Credit to the above mentioned Suspense Minor Head per Contra Credit to the Major/Minor/Sub-head “8675 – Deposits with Reserve Bank” “101 – Central (Civil) – Reserve Bank (PSB) on receipt of “Payment Put Through Statement" from the Reserve Bank of India.

For the adjustment of Receipt Scroll

• P.A.O. of the Division concerned will adjust the Receipt Scroll by Debit to Minor Head “108 – Public Sector Bank Suspense” below the Major Head “8658- Suspense Accounts” per Contra Minus Debit to Sub-head “Remittances into Bank” under the Minor Head “102 – Public Works Remittances" below the Major Head “8782 – Cash Remittances and adjustments between officers rendering accounts to the same Accounts Officer".
• The Debit under Minor Head "108 – Public Sector Bank Suspense” below the Major Head “8658 – Suspense Accounts” will be cleared by the Principal Accounts Officer of the Ministry of Urban Development by Debit to the Major/Minor Sub-head “8675 – Deposits with Reserve Bank” “101-Central (Civil) Reserve Bank (PSB) and by minus Debit to Minor Heads 108 – Public Sector Bank Suspense" below the Major Head "8658- Suspense Accounts” on receipt of “Receipt Put Through Statement from Reserve Bank of India.
• The Divisional Officer reconciles the transactions indicated in the Receipt Scroll and Payment Scroll in Form C.P.W.A 51 after receiving the Bank scrolls without related documents, in Part I – Cash Remitted and Acknowledged” and Part II – Cheques issued and paid respectively in the Schedule of Reconciliation of Cheques and Remittances".
• C.P.W.A 51 will be sent along with Monthly Account to the Pay & Accounts Officer for reconciliation purposes.
• The Divisional Officer prepares and furnishes a list of uncashed cheques and unrecorded remittances during the month, as well as cheques issued and remittances recorded in the bank scroll during the month on hand.
• The monthly Divisional Accounts are supported within the “Schedule of Reconciliation of Cheques drawn and Remittances” made into accredited Bank.
• Ρ.Α.Ο. of the Division after receiving Form C.P.W.A 51 along with Monthly Account from the Divisional Officer reconciles the figures of Bank Scrolls booked in his account with those reported by the Divisional Officer in CPWA Form 51.

Compilation of Accounts

• Before compiling various schedules and schedule dockets, the Abstract Book, Form C.P.W.A 81 is written up from the Cash Book, Stock Receipts Summaries, and Transfer Entry Book based on standard form instructions.
• The Abstract Book consolidates the division's transactions, facilitates error/omission detection in the Monthly Account from Schedules, and provides an independent account verification.

Monthly Accounts

• The Monthly Account is submitted to the Pay and Accounts Officer by the 8th of the succeeding month.

Schedule Dockets

• As cash vouchers and transfer entry orders, relating to (i) charges on works other than percentages charged for establishment, tools and plant, etc, and (ii) other items of expenditure or disbursement for which a contingent bill is not required, come to hand and are scrutinized, they, should be posted in Schedule Dockets in Form C.P.W.A 61.
• A separate form is used for:
• Each work to be accounted for either in a Schedule of Works Expenditure in Form C.P.W.A 64 or in the Schedules of Deposit Works and Takavi Works, Forms C.P.W.A 65 and 66.
• Each manufacture or other item of expenditure debitable to Stock and to be accounted for in the Schedule of Debits to Stock, Form C.P.W.A 72
• Each separate class of charges (including refunds of revenue) Form C.P.W.A 46A for which a schedule in any other form has to be prepared under the rules in this Chapter.
• Cash receipts taken to reduce expenditure should be posted as refunds with details of transactions.
• At month's end, complete the schedule dockets for Stock transactions by posting all debts and credits of the month, as recorded in Summary of Indents and Summary of Stock Receipts forms, omitting those under Cash Book and the Transfer Entry Books.
• Total the month's stock transactions, in each docket as a single figure, plus or minus whether it is debit or credit.
• A "Transfer Entries" appears under refunds of the schedule dockets for works.
• Schedule dockets are totalled and reconciled with the works abstracts for works, and with schedules concerned in the case of dockets of class (c) above.
• Vouchers, (including stock supply acknowledgements to contractors), transfer entry orders in Form C.A.M 34, survey reports in Form C.P.W.A 18 and sale accounts in Form C.P.W.A 19, which must be submitted to the accounts officer should be attached to corresponding numbered dockets and kept in a separate series for each month.
• The Pay and Accounts Office audits schedule dockets assuming petty vouchers and initial stock account supporting certified amounts have been checked by the Divisional Accountant in detail and are available for test-audit.
• The Accountant is responsible for ensuring the accuracy of amounts in the Schedule Dockets.
• Schedules referred to in clause (c) above include charges supported by a work expenditure schedule in Form C.P.W.A 64 posted in the schedule dockets.
• For percentage recoveries on establishment, tools, plant, accounts and audit charges, a single schedule docket should be prepared in Form C.P.W.A 62 embracing all Government and Non-Government works with leviable percentages.
• Form C.P.W.A 62 serves as a transfer entry order.
• The Divisional Officer should sign Form C.P.W.A 62.

Register of Schedules

• All cash and transfer entry transactions of a month, excluding those noted below, should be posted into one of these schedules:
• Expenditure on works
• Expenditure on stock
• Transactions referred to in para 22.4.13
• Registers of Revenue Realized all in Form C.P.W.A 46(paragraphs 9.5.1 to9.5.2) with a separate register for each major head and capital accounts
• Registers of Refunds of Revenue
• Registers of Receipts and Recoveries on Capital Accounts
• Register of License fees of Buildings and lands, Form C.P.W.A 49
• Schedule of Debits to Remittances Form C.P.W.A 77
• Schedules of Credits in Remittances Form C.P.W.A 77
• Schedules of Debits to Miscellaneous Head of Account Form C.P.W.A 76
• Schedule of Credits to Miscellaneous Head of Account Form C.P.W.A 76
• Schedule of Transactions adjusted under the Head "Cash Settlement Suspense Account” Form C.P.W.A 76-A
• Suspense Register in respect of transactions falling under the heads“Material Purchase Settlement Suspense Account” and "Miscellaneous Works Advances" Form C.P.W.A 67
• Deposit Register Form C.P.W.A 67
• Schedule of Deposit Works Form C.P.W.A 65
• Schedule of Takavi Works Form C.P.W.A 66
• Schedule of Establishment Expenditure Form C.P.W.A 64-A
• Schedule of Works Expenditure Form C.P.W.A 64
• License fee and other revenue receipts should be posted in separate registers, Form C.P.W.A 49.
• A separate schedule is prepared for each class of receipts for which a separate register is maintained.
• For more than one system of works, that separate capital accounts keep, a summary of the receipts of all systems must be prepared.
• Schedules Nos. (v) and (vi) are for all remittance account transactions, grouped under the sample entries headings of Form C.P.W.A 77.
• Subject to instructions by the Chief Controller of Accounts, schedules Nos.(vii) and (viii) are to collect all receipts.
• The disbursements do not relate to schedules in this paragraph or the works or stock expenditure schedules in paragraphs 22.4.6 to 22.4.8.
• Primary unit of appropriation-wise details of individual vouchers of payments of pay and allowances of the officers and staff of Divisions, should be shown in Form C.P.W.A 64-A.
• C.P.W.A 64-A is separately used for Regular establishment and Work-charged establishment borne on regular establishment to be sent along with the Monthly account in triplicate.
• The primary units under Direction and Administration unit comprise of Executive and Work-charged establishment borne on regular Establishments.
• The amount of Rent/licence fee and other recoveries is shown in Form C.P.W.A. 46.
• The amount of recoveries on account of income tax, G.P.F, conveyance and other advances will be shown in Form C.P.W.A. 76.
• Amounts of pay, allowances or any other advances or recoveries adjustable in the books of other Accounts Officer be shown in Form CPWA 77.
• Stock transactions of the month, as recorded in the summary of Stock Receipts and the Summary of Indents should be incorporated into schedules.
• The total amount of works expenditure debitable to each head of account, should be on detailed schedules.
• The total amount of the cheques drawn during the month should be entered in the Credit Schedule.
• Expenditure on famine relief works should be entered in Debit Schedule 76.
• All expenditure incurred directly for the relief of distresses shall be debited to Major Head 2245 Relief on account of natural calamities.
• Expenditure incurred indirectly due to any natural calamity shall be debited to appropriate functional major head.
• A Schedule of Works Expenditure should be prepared in Form C.P.W.A 64, separately for expenditure relating to the following classes
• Each Major & Sub-Major Head under which expenditure is recorded
• Military Engineer Service
• Indian Air Force
• Postal Department Works
• Telecommunication Department Works
• Archeological Works
• All other Government works including occasional works of classes (ii) to (vi).
• All Non-Governmental Works
• Except as provided, only those works on which expenditure the schedule should include what has occurred during month, detailing entries.
• All those Works that make up some kind of single project or system, should be coupled together.
• This schedule pertaining to the accounts for September and March should encompass all works, this includes any those that were without some sort of transaction.
• This Schedule should be sent by the Divisional Officer to the Superintending Engineer to notify the latter of any excess of Estimates.
• In the schedules for classes of works for "Total charges of the Month" be totalled.
• This includes: each minor head, each primary unit of appropriation, and each group of works for which a separate appropriation has been placed at the disposal of the Divisional Officer.
• The total progressive expenditure should be entered in column 6 and against each total should be given
• In Column 7, the total charges of the year,
• In column 8, the amount of allotment placed at the Divisional Officer's disposal.
• The excess of expenditure should be shown.
• The amount of each technically sanctioned estimate should be entered in column 9.
• In the schedules pertaining to classes of works, each work should be that of words expenditures, percentage changes, and each of the those charges and the total charges on the work.
• All Debits to Stock should be collected in Form C.P.W.A 72, Schedule of Debits to Stock.
• The entries are to be in three groups: Manufacture, Land, Kilns, etc and Other Sub-Heads.
• Under: all manufacture operations in progress should be debited under (2) all works.
• A "Stock" should be prepared in Form C.P.W.A 73, Stock Account.

Schedule of Transactions

• Adjusted under the Head “Cash Settlement Suspense Account” in the case of inter-departmental settlement with Cabinet Secretariat and the Ministry of Defence.
• Operation of Minor Head "107-Cash Settlement Suspense Account" is dispensed with.
• Minor Head "107-Cash Settlement Suspense Account" would still exist and be operated for the settlement of inter-departmental transactions with CPWD Divisions .
• All these transactions posted in Client-wise Register of transactions.
• A copy of Part I of Form 1 should be sent to the Client Department/Ministry supported by all the vouchers and receipt.
• cheque/draft should be watched through the Register.
• On realization of the proceeds, PAO will clear Debit head "Remittances into Bank" over Cash Remittances.
• A consolidated account of all expenditure debited against the grants of the division should be prepared in Form C.P.W.A 74, Classified Abstract of Expenditure.

Schedule and Forms

• A monthly account should be prepared in Form C.P.W.A 80
• A copy of the Certificate of the closing balances should be amplified to the amount and steps taken to adjust.
• Transactions in the initial cash and stock accounts which involve no operation on a revenue or prescribed heads
• Save as provided, all transactions of the division, enter one or other of the prescribed schedules.
• The Monthly Account in Form C.P.W.A 80 should reach the Accounts Office by the month to which it relates.

Submission to Pay and Accounts Officer

• The Monthly Account of the schedule is supported by Schedule of Refunds of Revenue as well as Receipts and Recoveries.

Support Documents

• Submitted abstracts of expenditure.
• The support documents include Schedules of Works Expenditure-Form 64,-Establishment Expenditure- Form 64.,-Contingent Bill - Form G.A.R. 31,-Schedule Dockets-Form 61.
• And also Schedule Docket of percentage recoveries using From 62
• In addition: Stock Account via Form 73
• Submitted is the Schedule of Debits as well as Balance of the Purchases with Form 69
• Submitted is the Schedule of Miscellaneous.
• Next is the form Schedule if Local form, Schedule to Credit and Debit if Account,- schedule -Form 76A.-Schedule Transactions - Form 69. .
• Next is Schedule – 77
• Froms used is monthly reconciliation via C.P.W.A 51
• It include Scheduals of Deposits
• Finally; Abstract Book Form CPWA-81

Notes on Accounts

• The following is notes on the Accounts in no particular order
• The Statement of items in for with in C.P.W.A-65-A should be submitted the
• Account to pay with C.P.W.A 83 should be submitted
• Accounts via Form can continue up to accounts have balances.
• The Pay Form if for monthly should dispensed with.
• The following documents support the accounts are sent with Accounts
• (a) The accounts for payment,
• (b) All the documents with transfers and debits.
• All The Sale documents
• The divisional accountant is also require to sign the documents .
• Vouchers needs to in order and properly accounted for .
• All details must be to the letter to avoid the accounts being rejected

Closing Accounts

• The Several registers or the Schedules relating to the head account,Should be review monthly
• An expeditious clearance should the goal.
• in Early March steps should reduce the balance.
• A consolidate certificate in respect of the balances.
• If Balance there should certificate to record.
• should the prompt settlement of all accounts.
• Clear any long term out standings in the March.
• Check of all transactions and bring to an account.

Forms

• The financial year ends in 31 of March,
• The form requires for the rectification accounts for the of division offices:
• Monthly basis.
• Half Years basics.
• If there is error there is form to assist in correcting it.
• All the accounts must be completed

Form Note:

• There a Form the note is govern by the Rule in clause
• If there form detect the the officer
• the report need in be more in the more then ten account.
• if there report the error include accounts and remit for header
• Is the a correction the needs to is made formal.
• All the correction by Pay and Accounts, the record and advice

Forforma Accounts

• All the Forforma accounts are specifically brought to notice by a the Account officer.

Review by account office

• The Accounts officer specifically is not notice the the forms are from the right officer
• The accounts for will require that officer for what is accounts form.
• All account are in order so the review so be placed.
• It require is to made do so by all officer by the accounts of accounts office to follow the rule in order